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DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System

… System of her mother’s death and continued to fraudulently collect her mother’s pension payments, beginning in 2013. She … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …

https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-system

Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright … Examples from GASB Statement 34 Statement of Revenues Expenses and …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets

Medgar Evers College – Controls Over Bank Accounts (Follow-Up)

… in our initial report, Medgar Evers College: Controls Over Bank Accounts ( 2015-S-92 ). Background Our initial audit, … 2016, found that all 14 accounts were opened after CUNY’s bank authorization policy was established in 2008. However, … These findings point to weaknesses in the monitoring of bank accounts, which increase the risk that Medgar Evers …

https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-follow

Management of Energy Consumption

… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been … To determine whether Office of Children and Family Services officials have been effectively …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption

Helping Hands School – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report … To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report … To determine whether the costs reported by Helping Hands School Helping Hands on its Consolidated Fiscal Report CFR …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual

Administration of Fellowship Leaves (Follow-Up)

… of New York (CUNY) instructional staff were awarded for authorized purposes and in compliance with all applicable … and the integrity of CUNY’s fellowship leave program. For example, there was no single comprehensive record …

https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-follow

State Agency Small-Dollar Purchases (Follow-Up)

… (2009-S-56). Background In our initial audit report, which was issued on September 9, 2010, our objectives were to … use of procurement cards. The objective of our follow-up was to determine the extent of implementation of the three … entities that existed in 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. …

https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow

Selected Aspects of Discretionary Spending

… documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0

Operational Advisory No. 31

… Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during the next … Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-change

Asset Forfeiture Escrow Fund

… under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed necessary, by the governing board … Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund should be used for all moneys … Asset Forfeiture Escrow Fund …

https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund

Personal Income Tax and Property Tax

… paid more than one credit to the same individual on multiple properties, or paid credits to multiple individuals on the same property where only one … and credits and adjust as necessary. Review the 10,142 multiple credits totaling $4.1 million, which includes our …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017

… Purpose The objectives of our examination were to determine whether: … Unemployment Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and … The objectives of our examination were to determine whether i …

https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017

Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)

… 2016-S-90 ). Background Our initial audit report, issued on July 18, 2017, examined whether the Division of Homeland …

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-follow

Connetquot Public Library – Cash Disbursements (2017M-125)

Connetquot Public Library Cash Disbursements 2017M125

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125

Ticonderoga Central School District – Financial Condition (2013M-154)

… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154

Massena Central School District – Financial Condition (2016M-21)

… accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of June 30, … the amount reasonably deemed necessary to settle current tax claims and return any excess amount currently in the tax …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Goshen Central School District – Financial Condition (2017M-46)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was … policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

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